Section 1. K.S.A. 1998 Supp. 1-316
is hereby amended to read as
follows: 1-316. (a) It is unlawful for any person, except the
holder of a
valid permit issued under K.S.A. 1-310, and amendments
thereto, or any
firm, unless it is registered under the provisions of K.S.A. 1-308,
and
amendments thereto, to affix or cause to be affixed the signature
of any
such person or firm to any accounting or financial statement,
to any opin-
ion on, report on or certificate
to any accounting or financial statement
with any word indicating that such person or firm, or its members,
officers
or employees, are certified public accountants.

(b) It is unlawful for any person, except
the holder of a valid Kansas
certificate, to use or assume the title ``certified public
accountant'' or to
use the abbreviation ``C.P.A.'' or any other title, designation,
words, let-
ters, abbreviation, sign, card, or device likely
to be confused with ``certi-
fied public accountant.''

(c) Except as provided by this
subsection, no person holding a permitor firm holding a registration under this act shall use a
professional orfirm name or designation that is misleading as to: (1) The
legal form ofthe firm; (2) the persons who are partners, officers, members,
managersor shareholders of the firm; or (3) any other matter. The names
of one ormore former partners, members or shareholders may be included
in thename of a firm or its successor. The use of a fictitious name
by a firm ispermissible if the fictitious name is registered with the board
and is nototherwise misleading. The name of a firm may not include the
name ofan individual who is neither a present nor a past partner,
member orshareholder of the firm or its predecessor.

(c)(d) Any
person who violates any provision of this section shall be
guilty of a misdemeanor, and upon conviction thereof, shall be
subject to
a fine of not more than $500, or to imprisonment for not more than
one
year, or by both such fine and imprisonment.

Sec. 2. K.S.A. 1998 Supp. 1-316 is
hereby repealed.

Sec. 3. This act shall take effect
and be in force from and after its
publication in the statute book.

I hereby certify that the above BILL originated in the
HOUSE, and passed that body